Slovakia eFaktúra 2027: What Businesses Need to Prepare for Mandatory B2B and B2G E-Invoicing

Slovakia’s eFaktúra mandate starts on 1 January 2027 for prescribed domestic B2B and B2G transactions. Businesses must prepare structured E-Invoices, certified digital postmen and system integrations, while proposed reporting and penalty relief remains pending.

Slovakia is moving from preparation to implementation of its mandatory eFaktúra regime, which will apply from 1 January 2027. The requirement itself is not new: it was introduced by Act No. 385/2025 Coll., amending the Slovak VAT Act. The latest September 2026 briefing consolidates the current legal, technical and operational position and highlights one point businesses must treat carefully: proposed transitional relief has not yet replaced the enacted rules.

Under the 2027 framework, Slovak VAT payers registered under Sections 4, 4b or 4c must issue structured electronic invoices for prescribed domestic supplies where the place of supply is Slovakia and the customer is a domestic taxable person or a non-taxable legal person. Domestic Business-to-Government (B2G) transactions are also included where the statutory conditions are met. At the same time, the obligation to be capable of receiving structured E-Invoices reaches a broader group of domestic taxable persons and legal entities, including entities that are not VAT payers.

The scope should not be confused with consumer fiscalization. Ordinary domestic Business-to-Consumer (B2C) invoices are outside the 2027 structured E-Invoicing mandate, while applicable eKasa and existing consumer-document rules continue separately. Most intra-EU and other cross-border B2B transactions also remain outside the mandatory domestic 2027 exchange model and are scheduled to enter the wider VAT in the Digital Age framework from 1 July 2030.

A compliant E-Invoice must be issued, sent and received in a structured electronic form that supports automated processing. The official framework is based on the European EN 16931 standard, with accepted structured syntaxes and practical transmission through the Peppol environment. The Financial Administration’s guidance confirms that the mandatory E-Invoice must be capable of automated electronic processing and comply with the prescribed European data structure.

This distinction is operationally important. A PDF attachment, scanned invoice, Word document or other purely visual file does not satisfy the structured-invoice requirement merely because it is transmitted electronically. Businesses that currently create invoices as PDFs from an ERP or accounting system therefore need to confirm whether their software can generate the required structured data rather than assuming the existing email process will remain sufficient.

Slovakia uses a decentralised Peppol-based model rather than a central tax-authority pre-clearance system. The invoice is created in the supplier’s ERP or accounting system and submitted to a certified delivery-service provider, commonly referred to as a digital postman. The supplier’s provider routes it through the Peppol network to the buyer’s provider, while required invoice data is also transmitted to the Slovak Financial Administration.

The Financial Administration therefore does not approve every invoice before it is legally issued or delivered. Businesses need to align their ERP, accounting and master-data processes with the certified provider they select and ensure that the complete invoice lifecycle functions correctly, rather than treating provider registration alone as sufficient preparation.

The core 1 January 2027 E-Invoicing mandate is enacted. However, the September briefing identifies Legislative Proposal LP/2026/282 as a pending amendment. According to the briefing, the proposal would defer the buyer-side obligation to report data from received invoices until 1 July 2030 and introduce a penalty soft-landing period for certain E-Invoicing failures from 1 January to 31 March 2027.

These measures should not be treated as final until the relevant amendment is formally adopted and published. The proposal would not postpone the main 2027 obligation to issue qualifying domestic E-Invoices, maintain receipt capability or perform supplier-side reporting. Businesses should therefore continue implementation against the enacted framework and incorporate any relief only once its legal status is confirmed.

For retailers with B2B or B2G invoicing flows, the practical work goes beyond selecting a digital postman. Companies need to identify which transactions fall within the domestic mandate, determine where invoice data originates and ensure that POS, ERP and accounting systems pass the required information correctly into the structured E-Invoice process.

Software providers should also distinguish E-Invoicing from eKasa fiscalization. Consumer Fiscal Receipts and domestic B2B/B2G E-Invoices follow different compliance processes, even where the commercial transaction begins in the same retail environment. Integrations should therefore preserve the correct document type, VAT treatment and transaction path rather than treating eFaktúra as an extension of the cash-register process.

From a compliance perspective, the greater implementation risk is delaying testing until the end of 2026. Structured invoice generation, VAT-code mapping, customer identifiers, corrections, self-billing, failed delivery and archiving all need to work across the complete system chain. A provider connection alone does not demonstrate that a retailer’s internal data and accounting processes are ready.

What should businesses do now?

Affected businesses should confirm which Slovak entities and transaction flows are in scope, select and contract with a certified digital postman and verify that their ERP or accounting software can generate and process compliant structured invoices. They should map VAT codes and customer master data, test issuance and receipt, corrections and self-billing, and retain the original structured invoice together with relevant transmission and status evidence.

The voluntary 2026 phase should be used for end-to-end testing rather than only technical registration. Businesses should also monitor the Financial Administration’s eFaktúra portal and the status of LP/2026/282, particularly the proposed buyer-reporting deferral and Q1 2027 penalty relief.

The principal legal source is Act No. 385/2025 Coll of the Slovak Financial Administration: 385/2025 Z. z. Zákon, ktorým sa mení a dopĺňa zákon č. 222/2004 Z. z. o dani z pridanej hodnoty v znení neskorších predpisov a ktorým sa menia a dopĺňajú niektoré zákony | Slov-Lex:  The Slovak Financial Administration’s eFaktúra portal: eFaktúra - PFS,  and Information No. 1/DPH/2026/I: 1/DPH/2026/I - Informácia k novele zákona č. 385/2025, ktorým sa mení a dopĺňa zákon č. 222/2004 Z. z. o dani z pridanej hodnoty v znení neskorších predpisov a ktorým sa menia a dopĺňajú niektoré zákony – ustanovenia účinné od 1.1.2027 a od 1.7.2030 .

Mirko Bijeljanin, Junior Legal Consultant at Fiscal Solutions

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